The effect of anti-money laundering regulations on earnings management: evidence of Iran
S Abdi, A Soroushyar - Journal of Financial Reporting and Accounting, 2022 - emerald.com
Purpose The purpose of this study is to examine the impact of anti-money laundering (AML)
regulations on accrual earnings management (AEM) and real earnings management (REM) …
regulations on accrual earnings management (AEM) and real earnings management (REM) …
Inventory and audit fees: a puzzle
Purpose: The audit fee is a function of the inherent risk. Given the role of inventory on
reported earnings, audit efforts to substantiate related claims will be increased and as a …
reported earnings, audit efforts to substantiate related claims will be increased and as a …
Designing an Analytical Model to Determine Audit Services Fees Based on Delphi Method and Factor Analysis
F Hashemian Taheri, SH Nasl Mosavi… - International Journal of …, 2022 - ijfma.ir
This study aims to provide a comprehensive model for pricing audit services. To this end, a
combined method based on the Exploratory model (qualitative to quantitative) and Delphi …
combined method based on the Exploratory model (qualitative to quantitative) and Delphi …
ارزیابی روابط میان ریسک عدم کشف اشتباه‌های ناشی از احتمال خطای حسابرسی، محیط رقابتی بازار خدمات حسابرسی و قیمت‌گذاری خدمات حسابرسی
حسنی - دانش حسابداری, 2021 - noormags.ir
هدف: در مقاله حاضر، روابط میان ریسک حسابرسی، سهم بازار حسابرسی و قیمت‌گذاری خدمات
حسابرسی ارزیابی شده تا نقش ویژگی‌های مرتبط با حق‌الزحمه خدمات حسابرسی بررسی گردد. وقوع …
حسابرسی ارزیابی شده تا نقش ویژگی‌های مرتبط با حق‌الزحمه خدمات حسابرسی بررسی گردد. وقوع …